Guardian, you can submit following forms with attachments easily and securely using the online form: property inventory | annual statement | final statement

Final statement at the end of guardianship  

This page is intended for the guardian of an adult client. Read on a different page how to make a final statement as a guardian of a minor or under a continuing power of attorney.   

As a guardian, you will prepare the final statement when the guardianship ends. The content of the final statement is similar to an annual statement and it covers the time period for which statements have yet to be made. Submit the final statement to us within two months of the end of the accounting period.  

Read more about different situations when guardianship ends. 


Key concepts

Do as follows

1. Prepare the final statement in the same way as the annual statement.  

The accounting period of the final statement is the time between 1 January and the end date of guardianship. Prepare the final statement for the period for which you have not yet made an annual statement. You can also combine the previous annual statement with the final statement if the guardianship has ended at the latest on 31 March. 

  1. First, upload the blank form to your device and save it. 
  2. Open the form in Adobe Reader. You can download the program free of charge from Adobe's website. After completing the form, save it to your device. 
  3. If you wish to continue filling in the form later, open it again in Adobe Reader. When you save the form, you can choose to replace the previous version with the new version. If you do not want to replace the previous version, you must save the form with a new name. 

Instructions for filling in the final statement form (adult client) (in Finnish)

Final statement form (adult client) (in Finnish) 

Remember that: 

  • Only attach copies of the required receipts to the final statement, not the original versions. 
  • In the final statement, provide the contact details of the person to whom we can send a copy of the final statement (for example, your client's new guardian or the client themselves). 
  • If the guardianship ends due to the client’s death, provide the contact details of at least one of the stakeholders in the estate in the final statement. If you are a stakeholder in the estate, please provide the contact details of another stakeholder. You do not need to submit the estate inventory deed to us as an attachment to the final statement. 

2. Submit the final statement and its appendices to us within three months from the end of the accounting period. 

Once you have completed the above form, submit it and its attachments via the online form. Please note that this service only allows you to send documents, so prepare them in advance. 

You will need online banking IDs or a mobile certificate to use the online form. 

Submit documents online (in Finnish or Swedish)

Can’t attend to your matter online?

Deliver the annual statement and its appendices as copies to our service location closest to your client's domicile. 

Did you already submit a final statement, but forgot something from it?

You can complete it yourself with the online form.

Send the missing informations/attachements

3. Hand over the client's property that was in your management. 

If your client receives a new guardian, hand over the property to them. If the guardianship ends completely, hand over the property to your client. If the guardianship ends with the death of your client, hand over the property to the estate.

Remember that the recipient of the property has the right to see all receipts and documents related to the annual statements and the final statement. However, keep the original receipts and documents for yourself. 

4. We will audit the final statement and return it to you.  

We can also comment on previous annual statements when the final statement is reviewed. Depending on the situation, we also send information about the audited final statement to one of the stakeholders in the estate, your client's new guardian or the client themselves. 

5. Keep the documents accumulated during the guardianship for another three years after the end of your task. 

You have the duty to keep all documents accumulated during the guardianship. Even after three years, you may not destroy the documents, but you must hand them over to either one of the stakeholders in the estate, your client's new guardian or the client themselves. 

Read also

Read the frequently asked questions about the financial matters related to guardianship.

Do you need help?

Telephone service: 0295 536 256

Service hours: Mon–Fri 9–15. 

Our chat service is temporarily unavailable.

Guardian's fee and compensation for expenses


The audit fee will be determined according to your client’s assets at the end of the accounting period, if your client's net income for the year exceeds 8,147 euros. The audit fee will be halved if the accounting period is less than half a year in length. 

We do not charge an audit fee if your client's net income is less than 8,147 euros per year. 

If the guardianship has ended due to your client's death, we will send the audit fee to one of the estate’s stakeholders. If the estate's assets have already been distributed, the estate is jointly responsible for paying the audit fee.

Gross assets 

  • 0–€ 34,000, audit fee € 52 
  • € 34,001–67,000, audit fee € 97 
  • € 67,001–135,000, audit fee € 146 
  • € 135,001– 336,000, audit fee € 240 
  • € 336 001–840 000, audit fee € 354 
  • Over € 840,001, audit fee € 454

Processing time 

The average processing time is 2 months. 

We process annual and final statements in their order of arrival. Processing times are longer when not all necessary reports have been included as attachments.


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